Ireland vs Portugal
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇮🇪 Ireland — Local Property Tax & USC
Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%–8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.
🇵🇹 Portugal — Municipal & Regional Taxes
Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.
Ireland vs Portugal: Key Tax Differences (2026)
💰 Income Tax: 🇵🇹 Portugal has a higher top income tax rate (20–40% vs 13.25–48%). 🇮🇪 Ireland is more favourable for high earners.
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (9–23% vs 6–23%).
🏢 Corporate Tax: 🇮🇪 Ireland offers a lower corporate rate (15% vs 19%), which can influence business location decisions.
📈 Capital Gains: 🇵🇹 Portugal taxes investment gains at a lower rate (28% vs 33%), benefiting investors.